Financial management information systems: the use of electronic spreadsheets in budgeting/
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Authors
Morris, David K.
Subjects
Advisors
McCaffery, Jerry L.
Date of Issue
1995-06
Date
June 1995
Publisher
Monterey, California. Naval Postgraduate School
Language
en_US
Abstract
The focus of this thesis is to examine the extent of electronic spreadsheet software usage in Navy budgeting; to discuss who is using electronic spreadsheets and how they are being used; and to evaluate the adequacy of spreadsheet training in the Financial Management Curriculum at the Naval Postgraduate School. Results of this study indicate that spreadsheets are used extensively by Budget Analysts at every organizational level to track and monitor vast quantities of numbers, and in an analysis of 23 spreadsheets it was found that all were designed using relatively simple formulas. This showed that the analytical capabilities of the software were not being used, suggesting that spreadsheets are being used as a labor saving device to collect, hold, and consolidate data, rather than as an analytical tool. It appears that the Financial Management curriculum at NPS is deficient in providing an adequate level of spreadsheet exposure to its students, since out of 28 required or optional courses in the Financial Management curriculum, only two used spreadsheets by design, and two others used them at the instructor's discretion.
Type
Thesis
Description
Series/Report No
Department
Management
Organization
Identifiers
NPS Report Number
Sponsors
Funder
NA
Format
71p.
Citation
Distribution Statement
Rights
This publication is a work of the U.S. Government as defined in Title 17, United States Code, Section 101. Copyright protection is not available for this work in the United States.